TaxTMI 
TaxTMI 
2025 (3) TMI 278
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....e for the Appellant Ms. O.M. Reena, Authorized Representative for the Respondent ORDER None for the appellant. 2. When the matter came up for hearing on 4.3.2025, it was observed that there was no one to represent the appellant nor was there any request for adjournment. It is seen from case proceedings that these appeals pertain to the year 2010 and has come up for hearing on four earlier occa....
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....t shall be granted for more than three times to a party during the hearing of the appeals. She further stated that as per Rule 20 of CESTAT (Procedure) Rules, 1982, if the appellant does not appear on the date fixed for hearing, the Tribunal may at its discretion either dismiss the appeal for default or hear and decide it on merits. Hence, she strongly prayed that the matter may be dismissed for d....
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....- (1) Where on the day fixed, or on any other day to which the hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Court may make an order that the appeal be dismissed. Explanation. - Nothing in this sub-rule shall be construed as empowering the Court to dismiss the appeal on the merits." held that the Explanation to the Order categorically stat....
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....ult or hear and decide it on merits: Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal." We also note that the Rule provides that if the app....